General Ledger Statements
Records that document a complete monthly record of the final posting of all Emory financial transactions, listed by account number. It is used to prepare periodic financial statements. Information may contain the program name, account number, posting date, debit and credit amounts, new balance, and other related information.
Retain for seven years after audit then dispose of.
Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.
Last Updated: December 31, 2008